We're dividing 39744643 by 243 
We're looking to find how many times 243 goes into 39744643.

Going ahead to step 1:
243 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 243

Going ahead to step 2:
If we divide 39 by 243, we get 0 and a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Bring next digit (7) of the dividend behind the 39 and repeat the process: 397 / 243

Step 3:
397 divided by 243 is 1 with a remainder of 154.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 243 from 397 leaves us with 154.
Take the next digit (4) from the dividend and append it to 154, then repeat: 1544 / 243

Moving on to step 4:
If we divide 1544 by 243, we get 6 and a remainder of 86.
Use 6 as the next digit of our solution. 
Result so far: 16.0
The remainder is 86 after subtracting 1458 from 1544.
Bring next digit (4) of the dividend behind the 86 and repeat the process: 864 / 243

Moving on to step 5:
243 can be fit into 864 3 times, resulting in a remainder of 135.
Use 3 as the next digit of our solution. 
Result so far: 163.0
Subtract 729 from 864 to get 135.
Take the next digit (6) from the dividend and append it to 135, then repeat: 1356 / 243

Step 6:
If we divide 1356 by 243, we get 5 and a remainder of 141.
Put 5 as the next digit of the answer. 
Result so far: 1635.0
If we subtract 1215 from 1356, we get 141.
Append the next digit (4) from the dividend to 141 and continue with: 1414 / 243

Step 7:
When dividing 1414 by 243, we get 5 with a remainder of 199.
Write down 5 as next digit of the result. 
Result so far: 16355.0
The remainder is 199 after subtracting 1215 from 1414.
Bring next digit (3) of the dividend behind the 199 and repeat the process: 1993 / 243

Step 8:
The number 243 fits into 1993 8 times, leaving a remainder of 49.
The number 8 becomes the next digit in our result. 
Result so far: 163558.0
If we take 1944 away from 1993, we end up with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Going ahead to step 9:
243 can be fit into 490 2 times, resulting in a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 163558.2
If we subtract 486 from 490, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 10:
40 divided by 243 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 163558.2
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 11:
The number 243 fits into 400 1 times, leaving a remainder of 157.
Put 1 as the next digit of the answer. 
Result so far: 163558.201
If we subtract 243 from 400, we get 157.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1570, and continue the process.

Moving on to step 12:
The number 243 fits into 1570 6 times, leaving a remainder of 112.
Put 6 as the next digit of the answer. 
Result so far: 163558.2016
If we take 1458 away from 1570, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Moving on to step 13:
243 goes into 1120 4 times with a remainder of 148.
Use 4 as the next digit of our solution. 
Result so far: 163558.20164
Subtract 972 from 1120 to get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Advancing to step 14:
If we divide 1480 by 243, we get 6 and a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 163558.201646
Subtracting 1458 from 1480 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 15:
When dividing 220 by 243, we get 0 with a remainder of 220.
Put 0 as the next digit of the answer. 
Result so far: 163558.201646
If we take 0 away from 220, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 16:
If we divide 2200 by 243, we get 9 and a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 163558.20164609
Subtracting 2187 from 2200 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The final outcome is 163558.20164609, with a leftover of 1.3e-08.